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Finance Act 1994

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Changes over time for: Section 70

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Status:

Point in time view as at 01/10/1994.

Changes to legislation:

Finance Act 1994, Section 70 is up to date with all changes known to be in force on or before 26 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

70 Interpretation: taxable insurance contracts.U.K.

(1)Subject to [F1subsection (1A) below], any contract of insurance is a taxable insurance contract.

[F2(1A)A contract is not a taxable insurance contract if it falls within one or more of the paragraphs of Part I of Schedule 7A to this Act.

(1B)Part II of Schedule 7A to this Act (interpretation of certain provisions of Part I) shall have effect.]

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11)This section has effect subject to section 71 below.

(12)This section and section 71 below have effect for the purposes of this Part.

Textual Amendments

F1Words in s. 70(1) substituted (1.10.1994) by S.I. 1994/1698, art. 4(a)

F2S. 70(1A)(1B) inserted (1.10.1994) by S.I. 1994/1698, art. 4(b)

F3S. 70(2)-(10) deleted (1.10.1994) by S.I. 1994/1698, art. 4(c)

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